2026 TSP Contribution Limits: What Federal Employees Need to Know
The 2026 TSP limit is $24,500. Ages 60-63 can now contribute $35,750 thanks to SECURE 2.0. Here's what changed and how to maximize your contributions.
The IRS announced the 2026 TSP contribution limits in November 2025. The regular limit increases to $24,500, and a new "super catch-up" lets workers ages 60-63 contribute up to $35,750.
But there's a catch. Literally.
If you earned over $150,000 in 2025, your catch-up contributions must now go into Roth TSP. No exceptions. This is the biggest change to TSP in years, and it's mandatory starting January 1, 2026.
Key Takeaways
- The 2026 TSP limit is $24,500 (up $1,000 from 2025)
- Catch-up contributions for ages 50+ increase to $8,000 (total: $32,500)
- NEW: Ages 60-63 get a "super catch-up" of $11,250 (total: $35,750)
- If you earned over $150,000 in 2025, catch-up contributions must be Roth
- Silver lining: Roth TSP now escapes RMDs for life (SECURE 2.0)
- Don't max out early, or you'll miss agency matching
2026 TSP Limits at a Glance
| Your Situation | 2025 Limit | 2026 Limit | Change |
|---|---|---|---|
| Under age 50 | $23,500 | $24,500 | +$1,000 |
| Age 50+ | $31,000 | $32,500 | +$1,500 |
| Ages 60-63 | $31,000 | $35,750 | +$4,750 |
The biggest winner? Federal employees turning 60, 61, 62, or 63 in 2026. You can now stash an extra $4,750 compared to last year.
The New "Super Catch-Up" for Ages 60-63
SECURE 2.0 created a new tier of catch-up contributions. If you're turning 60, 61, 62, or 63 during 2026, your catch-up limit jumps from $8,000 to $11,250.
Here's how it works:
- Regular contribution: $24,500
- Super catch-up: $11,250
- Total: $35,750
This is a one-time window. Once you turn 64, you drop back to the standard $8,000 catch-up limit.
Who qualifies: You must turn 60, 61, 62, or 63 at any point during calendar year 2026. Your birthday could be December 31, 2026, and you'd still qualify for the full year.
Mandatory Roth Catch-Up: The $150,000 Rule
Here's the change that caught many federal employees off guard.
Starting January 1, 2026, if your 2025 FICA wages (Box 3 on your W-2) exceeded $150,000, all your catch-up contributions must go into Roth TSP.
You can't put them in traditional TSP. It's not optional.
What this means:
- Your regular $24,500 can still be traditional or Roth, your choice
- The catch-up portion ($8,000 or $11,250) must be Roth if you're a high earner
- You'll pay taxes on those contributions now, but withdrawals are tax-free
Who's affected:
- High-step GS-14s and GS-15s in most localities
- SES employees
- Some GS-13s in high-cost areas
Who's NOT affected:
- Employees with 2025 FICA wages under $150,000
- New hires in 2026 (no prior-year wages to measure)
- Job changers: If you switched agencies in 2025, your prior-year wages at the new employer are $0
- CSRS employees (they don't pay FICA on federal wages)
The Silver Lining: Roth Escapes RMDs
Here's the upside to the mandatory Roth rule that most people miss.
Thanks to SECURE 2.0, Roth balances in your TSP are no longer subject to Required Minimum Distributions (RMDs) during your lifetime. Previously, you had to start withdrawing from all TSP accounts, including Roth, once you hit your 70s.
Not anymore.
Your Roth TSP can now grow tax-free indefinitely. You're not forced to take distributions you don't need. This transforms the "mandatory" Roth rule from a constraint into a long-term advantage:
- Tax-free growth for as long as you live
- No forced withdrawals eating into your balance
- Better estate planning, since heirs inherit tax-free
If you're a high earner subject to the Roth mandate, think of it less as a restriction and more as forced tax diversification that could pay off for decades.
Per Pay Period Breakdown
To hit the annual limits without missing agency matching, spread contributions across all 26 pay periods:
| Goal | Per Paycheck |
|---|---|
| Max regular ($24,500) | $943 |
| Max with catch-up ($32,500) | $1,250 |
| Max super catch-up ($35,750) | $1,375 |
Warning: Don't front-load your contributions. If you hit the $24,500 limit before your final pay period, you'll miss out on agency matching for the remaining periods. FERS employees get a 5% match, but only on contributions made each pay period.
How to Update Your TSP Contributions
- Log into Employee Express or your agency's HR system
- Navigate to TSP contributions
- Update your contribution percentage or fixed dollar amount
- Changes typically take effect within 1-2 pay periods
Pro tip: If you're subject to the mandatory Roth catch-up rule, make sure you have a Roth TSP account set up. If you've never contributed to Roth, you'll need to establish one first.
Calculate Your TSP Strategy
Use our free TSP Calculator to model different contribution scenarios. See how your balance grows based on contribution levels, returns, and time to retirement.
Frequently Asked Questions
What is the TSP contribution limit for 2026?
The regular TSP contribution limit for 2026 is $24,500, up from $23,500 in 2025. This applies to combined traditional and Roth TSP contributions.
What is the TSP catch-up contribution limit for 2026?
Federal employees age 50 and older can contribute an additional $8,000 in catch-up contributions, for a total of $32,500 in 2026.
What is the TSP super catch-up contribution for ages 60-63?
Thanks to SECURE 2.0, employees turning 60, 61, 62, or 63 in 2026 can contribute $11,250 in catch-up contributions, for a total of $35,750.
What is the mandatory Roth catch-up rule?
If your 2025 FICA wages exceeded $150,000, your 2026 catch-up contributions must go into Roth TSP, not traditional TSP. This is required by SECURE 2.0.
How much should I contribute per pay period to max out TSP?
To max out the $24,500 limit over 26 pay periods, contribute $943 per paycheck. With catch-up, contribute $1,250. With super catch-up (ages 60-63), contribute $1,375.
I changed jobs in 2025. Am I subject to the mandatory Roth rule?
Probably not. The $150,000 threshold is based on prior-year wages from your current employer. If you switched agencies in 2025, your wages at the new employer are $0, so you're exempt for 2026.
Sources
- IRS: 401(k) limit increases to $24,500 for 2026
- TSP Bulletin 25-3: 2026 Contribution Limits
- IRS Final Regulations: Roth Catch-Up Rule
- FedSmith: Guide to 2026 TSP Changes
Related Resources
- TSP Calculator: Model your TSP growth and withdrawal scenarios
- TSP Guide 2026: Complete guide to the Thrift Savings Plan
- FERS Retirement Calculator: Plan your full retirement picture
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